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中华人民共和国进出口关税条例 PRC Import and Export Customs Duty Regulations

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国务院令第392号

(Promulgated by the State Council on 23 November 2003 and effective as of 1 January 2004.)

颁布日期:20031123  实施日期:20040101  颁布单位:国务院

  PART ONE GENERAL PROVISIONS

  Article 1 These Regulations have been formulated in accordance with the relevant provisions of the PRC, Customs Law (the Customs Law) in order to implement the policy of opening up to the outside world and promote the development of foreign economic relations and trade and the national economy.

  Article 2 Customs shall levy and collect import and export customs duty on goods permitted to be imported into or exported out of the People's Republic of China and on incoming articles according to the provisions hereof, unless stipulated otherwise in laws or administrative regulations.

  Article 3 The State Council shall formulate the PRC, Customs Import and Export Tariff (the Tariff) and the PRC, Import Duty Rates for Incoming Articles (the Import Duty Rates for Incoming Articles) to stipulate the tax headings, tax codes and tax rates of customs duty, which are constituents of these Regulations.

  Article 4 The State Council shall establish a Commission for Custom Duty Rules to be responsible for adjusting and interpreting the tax headings, tax codes and tax rates in the Tariff and the Import Duty Rates for Incoming Articles, and implementing such adjustment and interpretation upon approval of the State Council; to determine the goods subject to interim duty rates, the duty rates and the effective period of such rates; to determine duty rates for customs duty quotas; to determine the levy and collection of anti-dumping duties, anti-subsidy duties, safeguard measure duties, retaliatory duties and implementation of other duty measures; and to determine the application of tax rates in special circumstances and to perform other responsibilities stipulated by the State Council.

  Article 5 The consignees of import goods, the consignors of export goods and the owners of incoming articles are persons with obligations to pay customs duty.

  Article 6 Customs and its staff shall perform the duties of levy and administration of customs duty in accordance with statutory authority and statutory procedures, safeguard the State interests, protect the lawful rights and interests of duty payers and accept supervision according to law.

  Article 7 Duty payers have the right to request customs to maintain the confidentiality of their trade secrets, and customs shall do so in accordance with the law.

  Article 8 Customs shall, in accordance with relevant provisions, reward work units and individuals that report or assist in the investigation of acts in violation hereof, and shall be responsible for maintaining confidentiality.

  PART TWO SETTING AND APPLICATION OF CUSTOMS DUTY RATES ON IMPORT AND EXPORT GOODS

  Article 9 Customs duty rates for imports such as Most-Favoured-Nation tariff rates, agreed duty rates, preferential duty rates, general duty rates and duty rates for customs duty quotas shall be set. Interim duty rates may be imposed on import goods for a specified time period.

  Export duty rates for export customs duty shall be set. Interim duty rates may be imposed on export goods for a specified time period.

  Article 10 Most-Favoured-Nation tariff rates shall apply to import goods originating from a member of the World Trade Organization that is subject to the Most-Favoured-Nation treatment clause, from a country or region that has entered into a bilateral trade agreement containing a mutual Most-Favoured-Nation treatment clause with the People's Republic of China, and from within the People's Republic of China.

  Agreed duty rates shall apply to import goods originating from a country or region that has entered into a regional trade agreement containing a clause on preferential duties with the People's Republic of China.

  Preferential duty rates shall apply to import goods originating from a country or region that has entered into a trade agreement containing a clause on special preferential duties with the People's Republic of China.

  General duty rates shall apply to import goods originating from a country or region falling outside Paragraphs One, Two and Three of this Article and to import goods whose place of origin is unknown.

  Article 11 If the import goods to which Most-Favoured-Nation tariff rates apply are subject to an interim duty rate, the interim duty rate shall apply. If the import goods to which an agreed duty rate or preferential duty rate applies are subject to an interim duty rate, the lower duty rate shall prevail. Interim duty rate shall not apply to import goods subject to a general duty rate.

  If the export goods to which an export duty rate applies is subject to an interim duty rate, the interim duty rate shall apply.

  Article 12 Duty rates for customs duty quotas shall apply to import goods that are subject to duty quota administration according to State regulations provided that they are within the duty quota. Application of duty rates to the import goods outside the duty quota shall be handled in accordance with Articles 10 and 11 hereof.

  Article 13 If an anti-dumping, anti-subsidy or safeguard measure is imposed on import goods in accordance with the provisions of the relevant laws and administrative regulations, the application of duty rate to such import goods shall be handled in accordance with the relevant provisions of the PRC, Anti-dumping Regulations, the PRC, Anti-subsidy Regulations and the PRC, Safeguard Measures Regulations.

  Article 14 If any country or region, in violation of the trade agreement into which it has entered with or to which it is a party with the People's Republic of China and the related agreements, imposes prohibition, restriction, additional customs duty or other measures that affect normal trade on the People's Repubic of China in respect of trade, retaliatory duties may be levied on, and retaliatory duty rates may be applied to, the import goods originating from such country or region.

  Goods on which retaliatory duties are levied and collected, the countries subject to such duties, the duty rates, the time period and the method of levy and collection shall be determined and publicized by the State Council Commission for Custom Duty Rules.

  Article 15 Import and export goods shall be subject to the duty rate in effect on the date on which the import or export declaration for the goods is accepted by customs.

  Import goods that are verified and approved by customs for declaration prior to arrival shall be subject to the duty rate in effect on the date of entry into the country of the means of transport carrying such goods.

  The date of application of duty rate to goods in transit between customs shall be stipulated by the General Administration of Customs separately.

  Article 16 In any of the following circumstances, if customs duty is payable, the duty rate in effect on the date on which customs accepts the declaration and completes the formalities of duty payment shall apply:

  1. bonded goods are approved not to be re-exported;

  2. goods for which duty has been reduced or exempted are approved to be transferred or used for other purposes;

  3. temporarily admitted goods are approved not to be re-exported, or temporarily exported goods are approved not to be re-imported;

  4. customs duty for goods imported on lease is paid in instalments.

  Article 17 The duty rates applicable to supplementation and refund of customs duty on import and export goods shall be determined in accordance with Article 15 or Article 16 hereof.

  If pursue of customs duty is necessary as a result of a violation of provisions by a duty payer, the duty rate in effect on the date of occurrence of the act shall apply. If the date of occurrence of the act cannot be determined, the duty rate in effect on the date of discovery of the act by customs shall apply.

  PART THREE DETERMINATION OF DUTIABLE VALUE OF IMPORT GOODS AND EXPORT GOODS

  Article 18 The dutiable value of import goods shall be examined and determined by customs on the basis of the transaction price that satisfies the conditions set out in Paragraph Three of this Article as well as the costs of transport, the related charges and the insurance premiums of such goods prior to unloading after arrival at the place of entry into the People's Republic of China.

  The transaction price of import goods means the total price actually paid or payable by the buyer to the seller for the import of goods at the time of sale of such goods into the People's Republic of China by the seller, as adjusted in accordance with Articles 19 and 20 hereof, including the amounts directly and indirectly paid.

  The transaction price of import goods shall satisfy the following conditions:

  1. there shall be no restriction on the buyer's disposal or use of the goods, except for the restrictions imposed by laws or administrative regulations, restrictions on the geographical area in which the goods may be resold, and restrictions that do not have an substantial effect on the value of the goods;

  2. the transaction price of such goods cannot be determined as a result of bundled sales or other factors;

  3. no part of the proceeds shall be directly or indirectly obtained by the seller from the buyer for the resale, disposal or use of such goods after import, or if there are proceeds, adjustment can be made in accordance with Article 19 or Article 20 hereof; and

  4. there is no special relationship between the buyer and the seller, or if there is a special relationship, it has not affected the transaction price.

  Article 19 The following costs of import goods shall be included in the dutiable value:

  1. commissions and brokerages other than the commissions for purchase borne by the buyer;

  2. the cost borne by the buyer for the container that is regarded as the same unit as the goods at the time of examination and determination of the dutiable value;

  3. the costs of packaging materials and packaging labour borne by the buyer;

  4. the value, apportioned as appropriate, of the materials, parts, tools, dies, consumables and similar goods supplied by the buyer free of charge or at a price lower than the cost, in connection with the production and sale into the People's Republic of China of such goods, and the costs of related services such as development and design undertaken offshore;

  5. the royalties related to such goods that the buyer must pay as a condition of sale of the goods into the People's Republic of China; and

  6. the proceeds directly or indirectly obtained by the seller from the buyer for the resale, disposal or use of such goods after import.

  Article 20 The following taxes and costs listed in the price of the goods at the time of import shall not be included in the dutiable value of such goods:

  1. the costs of construction, installation, assembly, maintenance and technical services carried out after import on goods such as industrial plants, machinery and equipment;

  2. the costs of transport and its related charges and the insurance premiums of the import goods after unloading upon arrival at the place of entry; and

  3. import customs duties and domestic taxes.

  Article 21 If the transaction price of the import goods does not satisfy the conditions stipulated in Paragraph Three of Article 18 hereof, or if the transaction price cannot be determined, customs shall assess the dutiable value of such goods on the basis of the following values in the following order after understanding the relevant details and consulting with the duty payer on the values:

  1. the transaction price of identical goods sold into the People's Republic of China at or about the same time as the import goods;

  2. the transaction price of similar goods sold into the People's Republic of China at or about the same time as the import goods;

  3. the unit price at which the import goods or identical or similar import goods are sold at the first distribution level in the greatest aggregate quantity, at or about the time of the import of the goods, to buyers with whom there is no special relationship, subject to deduction of the items specified in Article 22 hereof;

  4. value calculated based on the sum of the following items: the costs of materials and parts and processing expenses in the production of the import goods, the usual profit and general expenses of the sales of goods of the same class or type as the import goods into the People's Republic of China, and the costs of transport and its related charges and the cost of insurance of the import goods prior to unloading after arrival at the place of entry;

  5. value assessed using a reasonable method.

  Upon provision of relevant information to customs, the duty payer may apply for a reversal of the sequential order of application of Items (3) and (4) of the preceding paragraph.

  Article 22 The items that shall be deducted in the determination of dutiable value according to Item (3) of Paragraph One of Article 21 hereof shall be:

  1. the usual profit and general expenses as well as the commissions usually paid in connection with sales in the People's Republic of China of goods of the same class or type at the first distribution level;

  2. the costs of transport and its related charges and the insurance premiums of the import goods after unloading upon arrival at the place of entry; and

  3. import customs duties and domestic taxes.

  Article 23 Where goods are imported by way of leasing, the rental of such goods as verified and determined by customs shall be the dutiable value.

  If a duty payer requests to pay the customs duty in a lump sum, the duty payer may elect to have the dutiable value assessed in accordance with the Article 21 hereof, or to take the total rental as verified and determined by customs as the dutiable value.

  Article 24 In regard to goods shipped offshore for processing, if the re-entry of the goods has been declared in advance to customs at the time of exit and is completed within the time period stipulated by customs, the dutiable value shall be examined and determined on the basis of the processing expenses and costs of materials and parts incurred offshore and the costs of transport and its related charges and the insurance premiums for re-entry into the country.

  Article 25 In regard to machinery, tools, means of transport or other goods shipped offshore for repair, if their re-entry has been declared in advance to customs at the time of exit and is completed within the time period stipulated by customs, the dutiable value shall be examined and determined on the basis of the repair expenses and the costs of materials and parts incurred offshore.

  Article 26 The dutiable value of export goods shall be examined and determined by customs on the basis of the transaction price of such goods and the costs of transport and its related charges and the insurance premiums of such goods prior to loading after arrival at the place of export in the People's Republic of China.

  The transaction price of export goods means the total amount directly or indirectly received by the seller from the buyer for the export of such goods at the time of export.

  Export customs duty shall not be included in the dutiable value.

  Article 27 If the transaction price of the export goods cannot be determined, customs shall, after understanding the relevant details and consulting with the duty payer on the values, assess the dutiable value of the goods on the basis of the following values in the following order:

  1. the transaction price of identical goods exported to the same country or region at or about the same time as the export goods;

  2. the transaction price of similar goods exported to the same country or region at or about the same time as the export goods;

  3. value calculated based on the sum of the following items: the cost of materials and parts and processing expenses for the domestic production of identical or similar goods, the usual profits and general expenses, and the costs of transport and its related charges and the insurance premiums incurred domestically;

  4. value assessed using a reasonable method.

  Article 28 The costs, expenses and taxes included in or excluded from the dutiable value according to the provisions hereof shall be based on objective and quantifiable data.

  PART FOUR LEVY AND COLLECTION OF CUSTOMS DUTY ON IMPORT AND EXPORT GOODS

  Article 29 The duty payer of import goods shall, within 14 days of the declared arrival date of the means of transport, and the duty payer of export goods (except as specially permitted by customs) shall, after the arrival of the goods at customs surveillance zone and 24 hours before the goods are loaded, declare the goods to customs at the place of entry or exit. Import and export goods in transit between customs shall be handled in accordance with the provisions of the General Administration of Customs.

  Subject to the approval of customs, the duty payer of import goods may declare the goods in advance prior to the arrival thereof. The specific procedures shall be stipulated by the General Administration of Customs separately.

  Article 30 The duty payer shall truthfully declare to customs in accordance with the law, and shall provide the information required for determination of the dutiable value, classification of commodities, determination of place of origin and adoption of anti-dumping, anti-subsidy or safeguard measures. If necessary, customs may require the duty payer to make supplementary declaration.

  Article 31 Duty payers shall classify the declared import or export goods under the corresponding tariff heading in accordance with the heading descriptions and the general classification rules, category notes, chapter notes, item notes and other classification notes of the Tariff. Customs shall verify and determine the classification of such goods in accordance with the law.

  Article 32 Customs may require the duty payer to provide information required for classification of the commodities. If necessary, customs may organize testing and inspection, and use the testing and inspection results recognized by customs as the basis for classification of the commodities.

  Article 33 Customs may, for the purpose of examining the truthfulness and accuracy of the declared value, inspect and duplicate the contracts, invoices, account books, foreign exchange settlement and payment vouchers, bills, business correspondence, audio and video products relating to the import or export goods, and other information that reflects the relationship between the buyer and the seller and the transaction activities.

  If customs has doubts about the value declared by the duty payer and the amount of customs duty involved is relatively large, customs may, upon approval of the director of a directly-governed customs office or the director of a subordinate customs office authorized by the director of a directly-governed customs office and on the strength of a notice of assistance for account inquiry in the uniform format prescribed by the General Administration of Customs and the identity documents of the relevant staff, make inquiries into the capital flow of the institutional accounts opened by the duty payer at banks or other financial institutions and notify the banking regulatory authority of the relevant details.

  Article 34 If customs has doubts about the value declared by the duty payer, it shall notify the duty payer in writing of the reasons for the doubts, and shall require the duty payer to provide a written explanation and the relevant information within a stipulated time period.

  If the duty payer fails to provide an explanation or relevant information within the stipulated time period, or customs still has reasonable doubts about the truthfulness and accuracy of the declared value, customs may refuse to accept the value declared by the duty payer and assess the dutiable value in accordance with the provisions of Part Three hereof.

  Article 35 After customs has examined and determined the dutiable value of the import or export goods, the duty payer may in the form of writing require a written explanation from customs on the determination of dutiable value of the import or export goods, and customs shall give a written explanation to the duty payer.

  Article 36 The customs duty of import goods and export goods shall be levied as ad valorem duty, duty on the basis of quantity or in such other manners as prescribed by the State.

  The calculation formula for ad valorem duty is: duty payable = dutiable value × customs duty rate

  The calculation formula for duty on the basis of quantity is: duty payable = quantity of goods × unit duty

  Article 37 The duty payer shall pay duties at a designated bank within 15 days of the date of issue of the duty payment memorandum by customs. If the duty payer fails to pay duties on time, late fees shall be collected at 0.05% of the customs duty in arrears per day from the date of the duty falls into arrears. Customs may publicize the details of the duty in arrears of the duty payer.

  Customs shall formulate and issue proof of payment for collection of customs duty and late fees. The format of proof of payment shall be prescribed by the General Administration of Customs.

  Article 38 The levy and collection of customs duty and late fees by customs shall be calculated and levied in Renminbi.

  If the transaction price of import or export goods and the related charges are calculated in a foreign currency, the dutiable value shall be converted into Renminbi at the base exchange rate announced by the People's Bank of China. If the calculation of the value is in a foreign currency other than the currency of the base exchange rate, the dutiable value shall be calculated by converting into Renminbi using a cross exchange rate in accordance with the relevant State regulations. The date for application of exchange rate shall be stipulated by the General Administration of Customs.

  Article 39 If the duty payer is unable to pay duties on time due to an event of force majeure or adjustment of State taxation policy, the duty payer may, upon approval of the General Administration of Customs, defer the payment of duty for a maximum period of six months.

  Article 40 If there are clear indications that the duty payer of import or export goods relocates or conceals the dutiable goods and other properties during the stipulated time limit for duty payment, customs may order the duty payer to provide guarantee. If the duty payer is unable to provide guarantee, customs may adopt measures for preservation of duty revenues in accordance with Article 61 of the Customs Law.

  If the duty payer and the guarantor fail to pay the duties within three months of the expiry date of the period for duty payment, customs may adopt enforcement measures in accordance with Article 60 of the Customs Law.

  Article 41 If materials and parts for processing trade have been imported on a bonded basis in accordance with the State regulations but the finished products or the imported materials and parts are not exported within the stipulated time period, customs shall levy and collect import customs duties thereon in accordance with provisions.

  If import customs duties have been levied and collected on the imported materials and parts for processing trade in accordance with State regulations at the time of entry, and the finished products or imported materials and parts are exported within the stipulated time period, the customs duty levied and collected at the time of entry shall be refunded by customs in accordance with the relevant provisions.

  Article 42 The following goods may be temporarily exempted from payment of customs duty if they are approved by customs to enter into or exit from the country on a temporary basis and if the duty payer has paid an amount of security deposit equivalent to the duty payable or provides other guarantee to customs at the time of entry or exit, but shall be re-exported or re-imported within six months of the date of entry or exit. Upon application by the duty payer, customs may extend the time period for re-export or re-import of the goods in accordance with the provisions of the General Administration of Customs:

  1. goods for display or use at exhibitions, exchange fairs, conferences or similar events;

  2. items for use in performance or competition at cultural or sports exchange events;

  3. instruments, equipment and items for use in news reporting or production of films and television programmes;

  4. instruments, equipment and items for use in scientific research, teaching and medical activities;

  5. means of transport and special vehicles for use in the activities listed in Items (1) to (4) of this paragraph;

  6. samples of goods;

  7. instruments and tools for use in installation, tuning and testing of equipment;

  8. containers for goods; and

  9. other goods for non-commercial purposes.

  If the goods approved to temporarily enter into the country as stipulated in Paragraph One are not re-exported within the stipulated time period, or if the goods approved to temporarily exit from the country are not re-imported within the stipulated time period, customs shall levy and collect customs duty thereon in accordance with the law.

  In regard to other goods approved to temporarily enter into the country that fall outside the scope of temporary exemption from customs duty stipulated in Paragraph One, import customs duty shall be levied and collected thereon on the basis of the dutiable value of the goods and the ratio of the duration of stay in the country and the depreciation life. The specific procedures shall be stipulated by the General Administration of Customs.

  Article 43 No import customs duty shall be levied and collected on export goods that are re-imported in the same condition within one year of the date of export due to quality or specification reasons.

  No export customs duty shall be levied and collected on import goods that are re-exported in the same condition within one year of the date of import due to quality or specification reasons.

  Article 44 If, for reasons of damage, defect, shortage, inferior quality or non-conforming specification, the consignor or carrier of the import or export goods, or the insurance company provides compensation or replacement of identical goods free of charge, no customs duty shall be levied and collected at the time of import or export. If the original import goods replaced free of charge are not re-exported out of the country or the original export goods are not re-imported into the country, customs shall re-levy customs duty thereon in accordance with provisions.

  Article 45 The following import or export goods are exempt from customs duty:

  1. goods of a single consignment on which the amount of customs duty is less than Rmb 50;

  2. advertising articles and samples of goods with no commercial value;

  3. goods and materials donated gratis by foreign governments and international organizations;

  4. goods lost prior to being released by customs; and

  5. fuel, supplies and food and beverages loaded on the entering or departing means of transport for use en route.

  Where goods are damaged prior to being released by customs, the customs duty thereon may be reduced according to the extent of damage as recognized by customs.

  Where goods are eligible for exemption or reduction of customs duty according to law, customs shall grant an exemption or reduction of customs duty according to provisions.

  Article 46 Reduction or exemption of customs duty on goods imported or exported by specially designated areas or enterprises or for specially designated purposes as well as temporary reduction or exemption of customs duty shall be handled in accordance with the relevant provisions of the State Council.

  Article 47 Reduction or exemption of import-stage taxes to be collected through customs on import goods shall be handled in accordance with the provisions of the relevant laws and administrative regulations.

  Article 48 If a duty payer imports or exports goods eligible for reduction or exemption of duty, it shall handle the examination and approval procedures for reduction or exemption of duty with customs on the strength of the relevant documents prior to the import or export of such goods, unless as stipulated otherwise. If provisions are complied with upon examination by customs, reduction or exemption of customs duty shall be granted.

  Article 49 If import goods eligible for reduction or exemption of duty that shall be used under customs supervision are transferred or used for other purposes within the supervision period, customs shall levy import customs duty thereon retroactively on the basis of the depreciated value assessed according to the date of import of such goods.

  The customs supervision period for specially designated goods eligible for reduction or exemption of duty shall be stipulated by the General Administration of Customs.

  Article 50 In any of the following circumstances, the duty payer may apply for a refund of customs duty within one year of the date of payment thereof, and shall state the reasons in writing and provide the original proof of payment and related information to customs:

  1. goods on which import customs duty has been paid, and are re-exported in original condition due to quality or specification reasons;

  2. goods on which export customs duty has been paid, and are re-imported in original condition due to quality or specification reasons and the domestic taxes refunded for export have been paid again;

  3. goods on which export customs duty has been paid, and are not loaded for export for whatever reason and declaration is cancelled.

  Customs shall, within 30 days of the date of acceptance of the application for refund of duty, verify the application and notify the duty payer to handle the refund procedures. The duty payer shall handle the relevant duty refund procedures within three months of the date of receipt of the notice.

  If customs duty shall be refunded according to the provisions of other relevant laws or administrative regulations, customs shall refund the customs duty in accordance with the relevant laws and administrative regulations.

  Article 51 If customs discovers that duty has been short levied or has not been levied on import or export goods after the release of goods, customs shall levy duty on the duty payer retrospectively within one year of the date of duty payment or release of the goods. However, if duty has been short levied or has not been levied as a result of a violation of provisions of the duty payer, customs may pursue the duty within three years of the date of duty payment or release of the goods and impose late fees at 0.05% of the duty short levied or not levied per day from the date of duty payment or release of the goods.

  If customs discovers that duty on goods under customs supervision has been short levied or has not been levied as a result of a violation of provisions of the duty payer, customs shall pursue the duty within three years of the payment due date and impose late fees at 0.05% of the duty short levied or not levied per day from the payment due date.

  Article 52 If customs discovers that duty has been over-levied, it shall immediately notify the duty payer to handle the refund procedures.

  If the duty payer discovers that duty has been over-paid, it may, within one year of the date of duty payment, request customs in writing to refund the duty over-paid plus the interest thereon at the rate for bank demand deposit for the same period. Customs shall, within 30 days of the date of acceptance of the application for refund of duty, verify the application and notify the duty payer to handle the refund procedures.

  The duty payer shall handle the relevant duty refund procedures within three months of the date of receipt of the notice.

  Article 53 If the refund of duty and interests pursuant to Article 50 or Article 52 hereof involves withdrawal from the State treasury, the withdrawal shall be handled in accordance with the laws and administrative regulations on the administration of the State treasury.

  Article 54 If a customs declaration enterprise accepts the appointment of the duty payer to handle the formalities of customs declaration and duty payment in the name of the duty payer, and duty has been short levied or has not been levied as a result of a violation of provisions of the customs declaration enterprise, the customs declaration enterprise and the duty payer shall bear the joint and several liability for the duty short levied or not levied and the late fees.

  If the customs declaration enterprise accepts the appointment of the duty payer to handle the formalities of customs declaration and duty payment in the name of the customs declaration enterprise itself, the customs declaration enterprise and the duty payer shall bear the joint and several liability for duty payment.

  If the goods under customs supervision are damaged, destroyed or lost due to causes other than events of force majeure while under the supervision of customs that keeps custody of such goods, the person with the obligation to keep custody of such goods shall bear the corresponding liability for duty payment.

  Article 55 If a duty payer in arrears of duty is subject to a merger or division, the duty payer shall inform customs and pay the duty in full before it is merged or divided. If the duty payer has not paid the duty in full by the time of the merger, the legal persons or other organizations resulting from the merger shall continue to fulfil the obligation of duty payment. If the duty payer has not paid the duty in full by the time of division, the legal persons or other organizations resulting from the division shall bear the joint and several liability for duty payment.

  If a duty payer is subject to a merger or division or other asset restructuring during the period in which the goods subject to reduction or exemption of duty or bonded goods are under customs supervision, the duty payer shall report to customs. Where duty is payable in accordance with provisions, duty shall be paid in full in accordance with the law. Where the duty payer may continue to enjoy reduction or exemption of duty or bonded status in accordance with provisions, it shall complete the formalities with customs for the change in the duty payer.

  If the duty payer is subject to cancellation, dissolution, bankruptcy or other termination according to law during the period in which it is in arrears of duty or the goods subject to reduction or exemption of duty or bonded goods are under customs supervision, it shall inform customs before liquidation. Customs shall procure the full payment of the duty payable by the duty payer in accordance with the law.

  PART FIVE LEVY AND COLLECTION OF IMPORT DUTY ON INCOMING ARTICLES

  Article 56 Customs duty on incoming articles and import-stage taxes collectible through customs shall be combined as import duty to be levied and collected by customs in accordance with the law.

  Article 57 No import duty shall be levied on incoming articles for personal use that are within the quantity stipulated by the General Administration of Customs.

  If the incoming articles for personal use exceed the quantity stipulated by the General Administration of Customs but are still within a reasonable quantity, import duty shall be paid by the duty payer for the incoming articles in accordance with provisions before the incoming articles are released.

  Incoming articles that exceed the reasonable quantity for personal use shall be subject to the relevant procedures as import goods in accordance with the law.

  Customs duty shall be levied and collected in accordance with the provisions of Parts Two to Four hereof on the incoming articles that are subject to duty as goods under the provisions of the State Council Commission for Custom Duty Rules.

  Article 58 The duty payer for incoming articles shall mean the entering person that carries such articles into the country, the recipient of incoming postal articles and the recipient of articles imported in other manners.

  Article 59 The duty payer for incoming articles may handle the procedures for duty payment itself, or appoint another person to do so. The person that accepts appointment shall comply with all of the provisions hereof on duty payers.

  Article 60 Import duties shall be ad valorem duty.

  The calculation formula for import duty is: import duty payable = dutiable value × import duty rate

  Article 61 Customs shall classify incoming articles and determine their dutiable values and applicable duty rates in accordance with the PRC, Import Duty Rates on Incoming Articles and the PRC, Classification of Incoming Articles and the PRC, Dutiable Values of Incoming Articles formulated by the General Administration of Customs.

  Article 62 The duty rate and dutiable value in effect on the date of issue of duty payment memorandum by customs shall apply to incoming articles.

  Article 63 Reduction, exemption, retroactive levy, pursue and refund of import duties and the levy of import duties on articles approved to temporarily enter into the country shall be handled with reference to the relevant provisions hereof regarding the levy and collection of import duty on goods.

  PART SIX SUPPLEMENTARY PROVISIONS

  Article 64 If a duty payer or guarantor disagrees with customs on the determination of identity of duty payer or dutiable value, the classification of commodities, determination of place of origin, applicable duty rate or exchange rate, reduction or exemption of duty, retroactive levy of duty, refund of duty, imposition of late fees, determination of calculation method or determination of place of collection of duty, it shall pay the duty and may apply to customs at a higher level for review. If it is dissatisfied with the review decision, it may institute an action at a people's court in accordance with the law.

  Article 65 The provisions on the administration of the levy and collection of customs duty shall apply to the administration of the levy and collection of taxes at the import stage by customs.

  Article 66 Acts in violation of the provisions hereof shall be punished in accordance with the provisions of the Customs Law, the PRC, Customs Law Administrative Sanctions Implementing Rules and other relevant laws and administrative regulations.

  Article 67 These Regulations shall be implemented as of 1 January 2004. The PRC, Import and Export Customs Duty Regulations amended and promulgated by the State Council on 18 March 1992 shall be repealed simultaneously.

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基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
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